Can I use "head of household" filing status and claim a dependent for my deceased mom's last return? She died 10/2024, and all prior filings were HOH w/ dep, who she care

[tobri001]

She covered household expenses and had one dependent (disabled child) at home. 2024 is her final filing, and I can't confirm if I can use that same filing status. Is there a last day rule? Or because she covered expenses for more than 1/2 the year, can she claim the dependent?

[KeshaH]

Firstly, my condolences for your loss. 

Because she met the requirements to file as head of household before she passed, she can claim head of household on her final return. 

[tobri001]

Thank you for clarification!